The use of the simulation in the processes of professional formation for the Administrative area and Accountant constitutes a means of teaching and of effective learning to achieve in the students the development of competitions that you/they facilitate to reach the performance ways characteristic of the profession. They offer the student the opportunity of carrying out a similar practice to which will carry out in their interaction with the reality in the labor context in which will act professionally. Their use should have a logical concatenation however inside the plan calendar of the subject that belongs together with the necessities and requirements of the academic pensum; it has not been verified in the consulted literature the existence of a proposal for its didactic use. The article offers the approach to a methodology for the use of the shammer of business EMPREWARE in the process of teaching learning in the Technician's formation in Administration of Companies.